食品企業(yè)社會(huì)責(zé)任信息披露的影響因素研究
發(fā)布時(shí)間：2018-08-02 07:40
【摘要】：當(dāng)今企業(yè)作為經(jīng)濟(jì)發(fā)展鏈條上必不可少的一環(huán),為各國(guó)社會(huì)經(jīng)濟(jì)的發(fā)展做出不可替代的貢獻(xiàn)。鑒于目前我國(guó)基本國(guó)策是倡導(dǎo)走可持續(xù)發(fā)展的道路,這就要求了我國(guó)企業(yè)在發(fā)展的過程中不能只看重經(jīng)濟(jì)利益,而忽略其他企業(yè)利益相關(guān)者的利益。對(duì)于食品企業(yè)來說在社會(huì)責(zé)任方面,不僅要對(duì)環(huán)境、股東、債權(quán)人、社區(qū)以及員工等利益相關(guān)者負(fù)責(zé),更重要的是要對(duì)產(chǎn)品的安全性予以負(fù)責(zé)。食品安全作為食品行業(yè)最重要的社會(huì)責(zé)任方面理應(yīng)受到高度的重視。然而,近幾年各種食品安全事件層出不窮,毒奶粉、蘇丹紅、地溝油以及種類繁多的各種添加劑,使消費(fèi)者對(duì)我國(guó)食品行業(yè)失去了信心。這些惡性事件表明,我國(guó)食品行業(yè)在社會(huì)責(zé)任方面做得還不夠,沒有承擔(dān)相應(yīng)的社會(huì)責(zé)任,對(duì)食品的安全性沒有嚴(yán)格的監(jiān)管,最終造成食品行業(yè)市場(chǎng)上的混亂。在這種現(xiàn)狀下,我國(guó)食品行業(yè)更應(yīng)該重視在社會(huì)責(zé)任方面的建設(shè),重視社會(huì)責(zé)任的履行,加大對(duì)社會(huì)責(zé)任信息的披露,建立獨(dú)立的社會(huì)責(zé)任會(huì)計(jì)信息報(bào)告,對(duì)各方利益相關(guān)者負(fù)責(zé),更要對(duì)消費(fèi)者負(fù)責(zé),保證食品的安全性,恢復(fù)社會(huì)公眾對(duì)食品行業(yè)的信心。但是,目前我國(guó)食品行業(yè)在社會(huì)責(zé)任信息披露方面的理論研究仍然有待進(jìn)一步的完善,現(xiàn)階段所做出的披露還不能滿足各方利益相關(guān)者的需要,披露的制度以及對(duì)其披露的監(jiān)管機(jī)制仍然很不健全。本文從目前現(xiàn)有的國(guó)內(nèi)外研究的成果出發(fā),結(jié)合了利益相關(guān)者理論、可持續(xù)發(fā)展理論、三重底線理論、信號(hào)傳遞理論以及信息不對(duì)稱理論,并且在分析了食品行業(yè)在社會(huì)責(zé)任信息披露現(xiàn)狀的基礎(chǔ)上,展開對(duì)食品企業(yè)社會(huì)責(zé)任信息披露影響因素的研究。選取食品行業(yè)內(nèi)99家上市企業(yè)作為研究對(duì)象,將企業(yè)規(guī)模、盈利能力、財(cái)務(wù)風(fēng)險(xiǎn)、股權(quán)性質(zhì)、成長(zhǎng)能力、股權(quán)集中度、獨(dú)立董事的比例這七因素設(shè)為自變量并提出相關(guān)假設(shè),將企業(yè)社會(huì)責(zé)任信息披露水平(CSR)作為因變量,利用多元線性回歸模型,提取2014年企業(yè)的經(jīng)驗(yàn)數(shù)據(jù),運(yùn)用SPSS統(tǒng)計(jì)軟件進(jìn)行多元線性回歸分析。經(jīng)過實(shí)證研究本文發(fā)現(xiàn):企業(yè)規(guī)模、盈利能力、財(cái)務(wù)風(fēng)險(xiǎn)這三個(gè)因素與上市食品企業(yè)的社會(huì)責(zé)任會(huì)計(jì)信息披露水平(CSR)正相關(guān);企業(yè)成長(zhǎng)能力與上市食品企業(yè)的社會(huì)責(zé)任會(huì)計(jì)信息披露水平(CSR)負(fù)相關(guān);而股權(quán)性質(zhì)、股權(quán)集中度以及獨(dú)立董事比例這三個(gè)因素在本文的研究中沒有呈現(xiàn)出顯著地相關(guān)性,所以本文認(rèn)為與企業(yè)社會(huì)責(zé)任信息披露水平不相關(guān)。最后,本文針對(duì)目前食品企業(yè)在社會(huì)責(zé)任信息披露方面存在的不足和缺陷,從政府、企業(yè)自身以及社會(huì)三個(gè)角度提出相關(guān)完善建議,希望以此推動(dòng)食品行業(yè)在社會(huì)責(zé)任信息披露方面的發(fā)展,提高其披露的質(zhì)量水平。
[Abstract]:Nowadays, as an indispensable link in the chain of economic development, enterprises make irreplaceable contributions to the social and economic development of various countries. In view of the fact that the basic national policy of our country is to advocate the path of sustainable development, this requires that Chinese enterprises should not only attach importance to economic interests, but also ignore the interests of other enterprises' stakeholders in the process of development. For food companies, in terms of social responsibility, they are responsible not only for the environment, shareholders, creditors, communities and employees, but also for the safety of products. Food safety as the most important aspect of social responsibility in the food industry should be highly valued. However, in recent years, a variety of food safety incidents have emerged in endlessly. Toxic milk powder, Sudan red, gutter oil and a variety of additives have made consumers lose confidence in China's food industry. These vicious incidents show that the food industry in our country has not done enough in social responsibility, has not assumed the corresponding social responsibility, and there is no strict supervision on the food safety, resulting in the chaos in the food industry market. In this situation, the food industry in China should pay more attention to the construction of social responsibility, pay attention to the implementation of social responsibility, increase the disclosure of social responsibility information, establish an independent social responsibility accounting information report. Responsible to stakeholders and consumers to ensure food safety and restore public confidence in the food industry. However, at present, the theoretical research on social responsibility information disclosure of food industry in China still needs to be further improved, and the disclosure made at this stage can not meet the needs of all stakeholders. The disclosure system and the regulatory mechanism for its disclosure are still far from sound. Based on the existing research results at home and abroad, this paper combines stakeholder theory, sustainable development theory, triple bottom line theory, signal transmission theory and information asymmetry theory. And on the basis of analyzing the current situation of social responsibility information disclosure in food industry, the research on the influencing factors of food enterprise social responsibility information disclosure is carried out. This paper selects 99 listed enterprises in the food industry as the research object, sets the seven factors as independent variables and puts forward relevant assumptions, such as enterprise size, profitability, financial risk, equity nature, growth ability, equity concentration, and proportion of independent directors. Taking the level of corporate social responsibility information disclosure (CSR) as dependent variable, using the multivariate linear regression model, the empirical data of enterprises in 2014 are extracted, and the multivariate linear regression analysis is carried out by using SPSS statistical software. Through the empirical research, we find that the scale, profitability and financial risk of listed food enterprises are positively related to the level of social responsibility accounting information disclosure (CSR) of listed food enterprises; There is a negative correlation between corporate growth ability and the level of social responsibility accounting information disclosure (CSR) of listed food companies, while the three factors of equity nature, equity concentration and proportion of independent directors do not show significant correlation in this study. Therefore, this paper believes that the level of corporate social responsibility information disclosure is irrelevant. Finally, in view of the shortcomings and defects of the current food enterprises in the social responsibility information disclosure, this paper puts forward some relevant suggestions from the government, the enterprises themselves and the society. In order to promote the development of food industry in social responsibility information disclosure, improve the quality of its disclosure level.
【學(xué)位授予單位】：天津科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：F426.82;F270
本文編號(hào)：2158680
[Abstract]:Nowadays, as an indispensable link in the chain of economic development, enterprises make irreplaceable contributions to the social and economic development of various countries. In view of the fact that the basic national policy of our country is to advocate the path of sustainable development, this requires that Chinese enterprises should not only attach importance to economic interests, but also ignore the interests of other enterprises' stakeholders in the process of development. For food companies, in terms of social responsibility, they are responsible not only for the environment, shareholders, creditors, communities and employees, but also for the safety of products. Food safety as the most important aspect of social responsibility in the food industry should be highly valued. However, in recent years, a variety of food safety incidents have emerged in endlessly. Toxic milk powder, Sudan red, gutter oil and a variety of additives have made consumers lose confidence in China's food industry. These vicious incidents show that the food industry in our country has not done enough in social responsibility, has not assumed the corresponding social responsibility, and there is no strict supervision on the food safety, resulting in the chaos in the food industry market. In this situation, the food industry in China should pay more attention to the construction of social responsibility, pay attention to the implementation of social responsibility, increase the disclosure of social responsibility information, establish an independent social responsibility accounting information report. Responsible to stakeholders and consumers to ensure food safety and restore public confidence in the food industry. However, at present, the theoretical research on social responsibility information disclosure of food industry in China still needs to be further improved, and the disclosure made at this stage can not meet the needs of all stakeholders. The disclosure system and the regulatory mechanism for its disclosure are still far from sound. Based on the existing research results at home and abroad, this paper combines stakeholder theory, sustainable development theory, triple bottom line theory, signal transmission theory and information asymmetry theory. And on the basis of analyzing the current situation of social responsibility information disclosure in food industry, the research on the influencing factors of food enterprise social responsibility information disclosure is carried out. This paper selects 99 listed enterprises in the food industry as the research object, sets the seven factors as independent variables and puts forward relevant assumptions, such as enterprise size, profitability, financial risk, equity nature, growth ability, equity concentration, and proportion of independent directors. Taking the level of corporate social responsibility information disclosure (CSR) as dependent variable, using the multivariate linear regression model, the empirical data of enterprises in 2014 are extracted, and the multivariate linear regression analysis is carried out by using SPSS statistical software. Through the empirical research, we find that the scale, profitability and financial risk of listed food enterprises are positively related to the level of social responsibility accounting information disclosure (CSR) of listed food enterprises; There is a negative correlation between corporate growth ability and the level of social responsibility accounting information disclosure (CSR) of listed food companies, while the three factors of equity nature, equity concentration and proportion of independent directors do not show significant correlation in this study. Therefore, this paper believes that the level of corporate social responsibility information disclosure is irrelevant. Finally, in view of the shortcomings and defects of the current food enterprises in the social responsibility information disclosure, this paper puts forward some relevant suggestions from the government, the enterprises themselves and the society. In order to promote the development of food industry in social responsibility information disclosure, improve the quality of its disclosure level.
【學(xué)位授予單位】：天津科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：F426.82;F270
【參考文獻(xiàn)】
相關(guān)期刊論文 前7條
1 丁曼;胡振宇;;淺析企業(yè)社會(huì)責(zé)任會(huì)計(jì)信息披露的問題與對(duì)策[J];中國(guó)證券期貨;2013年02期
2 馬連福;張琦;;投資者關(guān)系管理中的企業(yè)社會(huì)責(zé)任[J];資本市場(chǎng);2012年05期
3 譚琴莉;;我國(guó)企業(yè)社會(huì)責(zé)任會(huì)計(jì)信息披露存在問題及對(duì)策[J];企業(yè)導(dǎo)報(bào);2012年08期
4 劉敏;李大龍;;社會(huì)責(zé)任信息披露的實(shí)證研究——基于遼寧上市公司2009年度數(shù)據(jù)的分析[J];企業(yè)經(jīng)濟(jì);2011年02期
5 馬海波;;英美社會(huì)責(zé)任會(huì)計(jì)信息披露特色比較研究[J];財(cái)會(huì)學(xué)習(xí);2010年10期
6 劉俊海;;論全球金融危機(jī)背景下的公司社會(huì)責(zé)任的正當(dāng)性與可操作性[J];社會(huì)科學(xué);2010年02期
7 馬連福;趙穎;;上市公司社會(huì)責(zé)任信息披露影響因素研究[J];證券市場(chǎng)導(dǎo)報(bào);2007年03期
，本文編號(hào)：2158680
本文鏈接：http://sikaile.net/jingjilunwen/jiliangjingjilunwen/2158680.html
最近更新
教材專著
